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Emmanuel Zilberberg has been an Affiliate Professor since 2000 and became Assitant Professor in 2014.

. A graduate of ESCP, he completed a post-graduate DEA in Management and Administration. He teaches Accounting and is responsible for an elective course on “Pricing and Margin Optimization”. Since 1996 he has been an independent trainer and consultant.He is registered since November 2014 at Paris Nanterre X as a doctoral student in Educational Sciences and belongs to the team "Apprenance et Formation" (CREF) directed by Philippe Carré.

He teaches Management Accounting and specializes in modeling the impact of price and volume policies on different aggregates of operating performance focusing on convergence and divergence between business activity and profitability. He published in 2004 a book on this subject, le levier prix, which received an award (Prix de l’Académie des Sciences Commerciales)

He also worked on the transformation of traditional pricing metrics  and observes how some companies disrupt their traditional business models, which often rely on transfer of ownership and planned obsolescence to replace them by co-creating value with customers. This led to an interest in Product Service System (PSS) . The following video about Michelin illustrates these ideas.


Emmanuel is Zilberberg is also interested in claryfying the so called “low cost” airline business mode,which is often misunderstood.Rather an just being a low fare model, it is primarily an unbundled offer which relies on an intensive asset rotation (low”opportunity” cost). Hence, the explanations for the high profitability and returns come from the balance sheet rather than the income statement. At that, some companies like Ryan Air create a two-sided market by aggregating lots of Internet visitors and tourist on its website, planes, destinations on which it can sometimes benefit from a monopoly.

His most recent article (2016), "quand le lien prime sur le bien", proposes a typology of assetless platform ( Blablacar, AirBnB, Uber, Postmate, etc.) focusing on the marginal and opportunity costs incurred by the agents who finance, make available, retrieve, maitain, and sometimes operate the assets they make available to those platforms. He participated to the second International Workshop of Sharing Economy presenting a communication called "All that ubers is not gold".

Those various subjects enabled him to be part if several in-company programs with the following companies: Renault, La Poste, Smurfit, Nexans, Rexam, Saint-Gobain, Sony, Orange, Brinks,  SNCF, Reunica AG2R La Mondiale.

He worked for several years with the Department of Educational Innovation Practice, where he developed a hybrid pedagog  for distant training and face to face sessions. He uses clickers since 2013 which are also called Audience Response System but he considers them as Computer-Assisted Audience Synchronous Interrogation System: CAASIS His thesis,  in progress, addresses the  relationship between (un)traceability imposed or chosen by learners and engagement (participation + intrinsic motivation) during face to-face sessions. He published late 2014 a White Paper (rich media) on blended learning and develops one hybrid program for the EMBA and a distant learning program for the EMIB.

He received in 2002 with Gerard Naulleau (ESCP Europe) the first award CIDEGEF HEC Montreal for a multimedia case study (Smurfit Paper Company)  and with Carla Mendoza (ESCP Europe) an award for the best case study , Tiger, awarded by the French Accounting Association (AFC).

Financial Reporting and Audit (FRA)
Management control

Review of a book; an article; a research

ZILBERBERG, E. and C. MENDOZA (2011), Tiger, Centrale de Cas et de Médias Pédagogiques, Centrale de Cas et de Médias Pédagogiques, 9-710-057, 19 + 56 p.
NAULLEAU, G. and E. ZILBERBERG (2002), Smurfit Paper Company (SPC), Centrale de Cas et de Médias Pédagogiques, Centrale de Cas et de Médias Pédagogiques, C0357.
NAULLEAU, G. and E. ZILBERBERG (2004), Méthode des cas : comment concilier pédagogie et TIC ?, Centrale de Cas et de Médias Pédagogiques, Centrale de Cas et de Médias Pédagogiques, A0001.

Conference Proceedings

ZILBERBERG, E. (2005), Accroître la différenciation tarifaire des spectacles vivants: les leçons du yield management , in: TOBELEM J. M. (ed.), La mise à prix de la culture, L'Harmattan, pp 51-81 31 p.
ZILBERBERG, E. (2004), Le pilotage des fluctuations de prix par la comptabilité analytique , in: DAYAN A. (ed.), Le manuel de gestion, Ellipses, 2e éd., pp. 796-810 15 p.
ZILBERBERG, E. (2019), Catalyser les évaluations et les remédiations assistées par ordinateurs, in: Nathalie Drozier, Anne Jorro, L'évaluation, levier pour l'enseignement et la formation, De Boeck, 103-116.

Guest Speaker in a Conference

ZILBERBERG, E. (2004), Le Levier prix: Pour concilier rentabilité et croissance, Manuels EO/FP, Paris, Editions d'Organisation.
MENDOZA, C., DOBLER, P. and E. ZILBERBERG (2009), Coûts et décisions, Business, Paris, Pearson Education, 3e éd.
MENDOZA, C., ZILBERBERG, E., DELMOND, M. H., MALLERET, V. and P. DOBLER (2009), Coûts et décisions, Gualino.

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